Accounting and Compliance for OMBs - Problems and Practical Solutions - Key Points

This course will cover the key points concerning

  • Size and audit exemption
  • Charity size and audit issues
  • Accounting policies – how much is too much
  • PPE – initial recognition including component accounting, estimating useful life and residual value
  • Investment properties – how to present fair value changes, dealing with transfers and mixed-use property and deferred tax
  • Intangibles and goodwill – how to approach recognition and amortisation
  • Accounting for R&D tax claims
  • Financial instruments, including loans, investments and share-based payments
  • Presentation and disclosure issues under FRS 102 and FRS 102(1A)
  • Revenue recognition
  • Micro-entity (FRS 105) accounting and disclosure, with a comparison to FRS 102(1A)
  • Use of true and fair override and extra disclosure needed in certain areas
  • Filing issues

The above content relates to 2021 events only.

CPD Course
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Flexible solutions

We offer a range of solutions to meet your training needs. To discuss your memberships or bespoke packages needs contact us on 0330 058 7141 or email us.

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